Variation of definition of dwelling2
1
The definition of dwelling in section 72(2) of the Act is hereby varied by including as a dwelling any lands and heritages—
a
which fall within the class specified in paragraph (2) or that specified in paragraph (3); and
b
which would, but for the provisions of section 73(1) of the Act, be entered separately in the valuation roll.
2
The class specified in this paragraph is lands and heritages which are a garage, a carport or, as the case may be, a car parking stance—
a
the use of which is ancillary to, and which is used wholly in connection with, another dwelling; and
b
which is used wholly or mainly for the accommodation of one or more private motor vehicles.
3
The class specified in this paragraph is lands and heritages—
a
the use of which is ancillary to, and which are used wholly in connection with, another dwelling; and
b
which are used wholly or mainly for the storage of articles of domestic use (including cycles and other similar vehicles).